INCOME TAX OFFICER, WARD-2(2), KOTA , RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

disallowance of Rs. 1,45,12,666/- made by\nthe Id. AO considering the provision of section 80P(2)(d) of the Act. The\nbrief

INCOME TAX OFFICEER, WARD-2(2), KOTA, RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

80P(2)(d) of the Income Tax Act. The assessee, a cooperative society, claimed deduction on interest income earned from deposits in cooperative banks and other banks. The AO disallowed this deduction, and the CIT(A) deleted the disallowance.", "held": "The Tribunal held that the assessee, being a cooperative society, is eligible for deduction under Section

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

disallowing claim of deduction u / s 80P(2)(a)(i) as well as under section 80P(2)(d) have been

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

THE AJMER COOPERATIVE THRIFT AND SAVING SOCIETY LIMITED AJMER,AJMER vs. CIT(A), NFAC, AJMER

In the result, the appeal of the assessee is partly allowed

section 80P(2)(a)(i) amounting to Rs. 66,53,226/-. The AO disallowed the deduction claimed under section 80P

SHRI KESHORAIPATAN SAHKARI SUGAR MILLS LIMITED,KOTA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 80P(2)(d) are not applicable in this case. Consequently, deduction u/s 80P(2)(d) of the I.T. Act of Rs.3,02,09,525/- is not allowable to the assessee. Hence the deduction of Rs.3,02,09,525/- was required to be disallowed

M/S. AJMER ZILA DUGDH UTPADAK SAHAKARI SANGH LTD.,AJMER vs. PR.CIT, AJMER

In the result, the appeal of the assessee is partly allowed

section 80P(2)(d) r.w.s. 80P(4) of the Income Tax Act, 1961. However, the A.O. failed to disallow the same

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

section 80P(4) held that assessee\nsociety is not entitled to claim deduction u/s 80P on the quantum of income which\nis not covered u/s 80P(2)(a)(i) of the Act. Accordingly AO disallowed

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

section 80P(4) held that assessee\nsociety is not entitled to claim deduction u/s 80P on the quantum of income which\nis not covered u/s 80P(2)(a)(i) of the Act. Accordingly AO disallowed

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,JAIPUR vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

disallowed the expenditure of Rs.2,86,918/- on account of provisions and audit fees and computed the income of the assessee at Rs.3,95,382/- as against Rs.1,08,464/- and after deduction u/s 80P(2)(a)(i) and 80P(2)(a)(iv) at nil and completed the assessment at Rs. Nil vide assessment order

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALSANA vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

disallowed the expenditure of Rs.2,86,918/- on account of provisions and audit fees and computed the income of the assessee at Rs.3,95,382/- as against Rs.1,08,464/- and after deduction u/s 80P(2)(a)(i) and 80P(2)(a)(iv) at nil and completed the assessment at Rs. Nil vide assessment order

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALASANA vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

disallowed the expenditure of Rs.2,86,918/- on account of provisions and audit fees and computed the income of the assessee at Rs.3,95,382/- as against Rs.1,08,464/- and after deduction u/s 80P(2)(a)(i) and 80P(2)(a)(iv) at nil and completed the assessment at Rs. Nil vide assessment order

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

80P(2)(d)\r\nof the Act. The assessee's claim of deduction under chapter VIA was not\r\nallowable as per the provision of section 80AC of the Act and thereby the\r\nclaim was not allowed by disallowing

KUMHER KRIYA VIKRYA SAHAKARI SAMITI LTD.,BHARATPUR vs. INCOME TAX OFFICER, WARD-3, BHARATPUR

In the result, the appeal of the assessee is allowed

section 56 of the Act and consequently, deduction u/s 80P on such interest income of Rs. 2,33,538/- is disallowed

BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER

In the result, the appeal of the assessee is dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant

section 80P of the Act, on the facts and circumstances of the case. 3 That the Ld. CTT(A)- NFAC, has erred in facts and in law in confirming disallowance of deduction u/s. 80P (2

M/S RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD.,JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

section 80P. It also provided break-up of deduction as per which interest on FDR with cooperative bank of Rs.3,69,19,911/- has been claimed as deduction u/s 80P(2)(d). The assessee further submitted that deduction u/s 80P has been allowed to assessee in past while completing assessment u/s 143(3). The AO after examining all the details